Related Party Transactions (Tables)

6 Months Ended

Jun. 30, 2020

Related Party Transactions [Abstract]

Schedule of Related Party Transactions

Charges from related parties included within selling, general and administrative expenses were as follows:

	Three Months Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
Services received from Westlake and included in selling, general and administrative expenses	$	5,698	$	6,464	$	10,813	$	13,067

Charges from related parties for goods and services capitalized as assets were as follows:

	Three Months Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
Goods and services purchased from Westlake and capitalized as assets	$	384	$	641	$	864	$	1,284

The Partnership's accounts receivable from Westlake were as follows:

	June 30, 2020		December 31, 2019
Accounts receivable—Westlake	$	42,354	$	42,847

Sales to related parties were as follows:

	Three Months Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
Net sales—Westlake	$	227,431	$	230,047	$	442,259	$	487,087

The related party accounts payable balances were as follows:

	June 30, 2020		December 31, 2019
Accounts payable—Westlake	$	5,440	$	15,201

Debt payable to related parties was as follows:

	June 30, 2020		December 31, 2019
Long-term debt payable to Westlake	$	399,674	$	399,674

The Partnership's receivable under the Investment Management Agreement was as follows:

	June 30, 2020		December 31, 2019
Receivable under the Investment Management Agreement	$	171,391	$	162,773

Charges from related parties in cost of sales were as follows:

	Three Months Ended June 30,				Six Months Ended June 30,
	2020		2019		2020		2019
Feedstock purchased from Westlake and included in cost of sales	$	69,324	$	89,599	$	128,962	$	211,754
Other charges from Westlake and included in cost of sales	23,898		27,464		47,998		55,036
Total	$	93,222	$	117,063	$	176,960	$	266,790